Gotha Genealogy (in Orange County, FL) USA (603,054) > Florida (8,186) > Orange County (207) > Gotha (9) Note: This page primarily lists records kept at the city level. Additional records are listed on the county and state pages.
In conclusion, audit strategy is the way in which auditors understand and set audit scope, timing of audit engagement and set out the strategy on directing audit engagement, and develop audit plan to the success of audit engagement. Audit plan and audit strategy is different.
It is important to distinguish between an audit planning memorandum. Audit plan relates to preparations made by the auditor for one. specific audit engagement. While audit planning memorandum is a. standing arrangement made by the auditor for the continuing. engagement of a particular client. Hence, an audit plan for the audit of. one client for one year while audit planning memorandu is a standing. plan for the continuing audit of a client from year to year. Points for Consideration in Audit Planning. Audit planning requires a high degree of discipline on the part of the. auditor.